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6 October 2009 External T.I. 2009-0307721E5- Education tax credit & employer assistance Unedited CRA Tags 118.6, 118.5, 56(1)(n), 6(1)(a) Principal Issues: 1. ...

3 July 2008 External T.I. 2007-0251471E5- Motor Vehicles & Automobiles- Personal Travel Unedited CRA Tags 6(1)(a) 248(1) 6(2) Principal Issues: Will a taxable benefit arise for the use of an employer provided motor vehicle to travel between home and work? ...

4 November 2008 External T.I. 2008-0280701E5- Barter Transaction- Income Tax & GST Implications Unedited CRA Tags 9; ETA 165(1); ETA 153(1)(b); ETA 181.3 Principal Issues: 1. ...

2 March 2009 External T.I. 2008-0304991E5- 111(4)(e)- Land & Bldg Separate Capital Prop. ...

3 October 2007 External T.I. 2007-0250341E5- Collapsing an EPSP & Changing Service Providers--R Unedited CRA Tags 144 146 248 Principal Issues: 1. ...

17 July 2017 External T.I. 2017-0691361E5- Reporting obligations – T4A and T5018 Unedited CRA Tags 153(1), Regulation 200 and 238 Principal Issues: In the situation described, are the amounts paid by a corporation to an arm’s length contractor for XXXXXXXXXX reported on Form T4A or T5018. ...

15 February 2007 Internal T.I. 2006-0206761I7- Lease of used equipment & non-arm's length party Unedited CRA Tags 127(9) 37(1) 37(8)(ii)(A)(I) 127; 2902(b)(iii) Principal Issues: (1) Does paragraph 127(11.8)(a) apply to reduce to nil the cost of acquiring used equipment to the non-arm's length supplier so that the SR&ED claimant is deemed not to have any qualified expenditure in respect of the leased of said equipment? ...

28 February 2005 External T.I. 2004-0094071E5- Principal Residence / Qualified Farm Property Unedited CRA Tags 54 110.6 Principal Issues: Interaction of paragraph 40(2)(c) of the Act and the definition of "qualified farm property" in subsection 110.6(1) of the Act. ...

8 October 2004 Roundtable, 2004-0086811C6- Shares Held by an Individual & Exempt Surplus Unedited CRA Tags Reg. 5907 12(1)(k) 113(1)(a) 90 Principal Issues: Can an individual who owns all the shares of a non-resident corporation transfer his shares to a Canadian corporation and benefit from the exempt surplus treatment under the Act on the income of the foreign corporation earned before the transfer to a Canadian corporation? ...

4 May 2005 External T.I. 2005-0120271E5 F- Change of Control- CDA & RDTOH Unedited CRA Tags 249(4) 256(7) 89(1) Principales Questions: In a given fact situation, where all the shares of a CCPC are sold to a sibling, whether (1) there is a change of control for the purpose of 249(4)? ...